GOENKA & ASSOCIATES EDUCATIONAL TRUST Versus ADDL. DIRECTOR, D. GST
Service Tax
2006 (3) TMI 62 – HIGH COURT, BOMBAY – 2008 (9) S.T.R. 228 (Bom.)
HIGH COURT, BOMBAY – HC
Dated:- 13-3-2006
Writ Petition No. 684 of 2006
Service Tax
[Order per].- P.C. :- The learned counsel for the petitioners submits that the first petitioner is not averse to get itself registered with the concerned authority without prejudice to its contention that it is not liable to pay service tax as it does not fall in the category of 'tour operators'.
2. In the light of the submission made by the learned counsel for the petitioners, we are satisfied that diverse issues raised in the writ petition need not be examined by us on merits and that inter
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